APPLIED COMMUNICATION AND CONTROL,KHASRA, DEHRADUN vs. DCIT, DEHRADUN

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ITA 55/DDN/2026Status: DisposedITAT Dehradun13 March 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice, decided to grant the assessee one more opportunity to present its case. The reasoning was that the Ld. CIT(A) had provided multiple opportunities, which the assessee failed to utilize, leading to the dismissal of the appeal. However, considering the facts and the need for a just resolution, the Tribunal restored the matter to the file of the Ld. CIT(A). The assessee is directed to appear before the Ld. CIT(A) and participate in the appellate proceedings. The appeal of the assessee is allowed for statistical purposes. No specific issue was left undecided; the operative direction is to remand the matter for fresh adjudication.

What were the facts?

The assessee, Applied Communication & Control, filed an appeal against the order dated 25.11.2025 passed by the Ld. Commissioner of Income Tax (A), NFAC, Delhi, under section 250 of the Income Tax Act, 1961. This order arose from the assessment order dated 06.04.2021 passed under section 143(3) read with sections 143(3A) and 143(3B) of the Act for the Assessment Year 2018-19. The Ld. CIT(A) had provided multiple opportunities for the assessee to submit supporting evidence for its grounds of appeal. However, the assessee failed to avail these opportunities. Consequently, the Ld. CIT(A) dismissed the assessee's appeal, deciding the grounds against the assessee due to the absence of supporting evidence.

What were the issues?

1. Whether the Tribunal should grant the assessee a further opportunity to present its case before the Ld. CIT(A) despite previous non-compliance. Assessee's Contention: The assessee, through its representative Shri Rajiv Sahni, CA, implicitly sought a further opportunity to present its case, as indicated by the Tribunal's decision to restore the matter. No specific authorities or precedents were named in the judgment for this contention. Revenue's Contention: The revenue, represented by Ms. Poonam Sharma, CIT DR, did not explicitly argue against granting a further opportunity. The judgment does not record any specific arguments from the revenue regarding the procedural aspect of the appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 143(3A),Section 143(3B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

For Appellant: Shri Rajiv Sahni, CA
For Respondent: Ms. Poonam Sharma, CIT DR
Hearing: 12.03.2026Pronounced: 13.03.2026

ORDER PER BENCH: The present appeal is filed by assessee against the order dated 25.11.2025 passed by Ld. Commissioner of Income Tax (A), NFAC, Delhi [“Ld. CIT(A)”] u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 06.04.2021 passed u/s 143(3) r.w. sections 143(3A) & 143(3B) of the Act pertaining to Assessment Year 2018-19.

2.

Heard the contentions of both the parties and perused the material available on record. At the outset, from the perusal of the appellate order, it is seen that the Ld. CIT(A) has provided many opportunities to the assessee to file the submissions in support of the grounds of appeal taken before him, however, those opportunities were not availed by the assessee and, therefore, the CIT(A) has dismissed the appeal of the assessee by deciding grounds against the assessee in absence of any evidences in support of the grounds filed.

1.

1. 1. 1. 1. 1. 3. Looking to the facts of the case and in the interest of justice, in our considered opinion, the assessee be granted one more opportunity in the instant case, therefore, the matter is restored to the file of Ld. CIT(A) for deciding the appeal of the assessee after providing one more opportunity to the assessee. The assessee is also directed to appear before the Ld. CIT(A) and participated in the appellate proceedings.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 13.03.2026.

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